Sen. Kelly Seyarto

The Personal Income Tax Law, in conformity or modified conformity with federal income tax laws, allows various deductions in computing the income that is subject to the taxes imposed by that law, including a deduction for the medical and dental expenses paid during the taxable year, not compensated for by insurance or otherwise, for the medical or dental care of the taxpayer, spouse, or a dependent, to the extent that such expenses exceed 7.5% of federal adjusted gross income. This bill would, for taxable years beginning on or after January 1, 2022, and before January 1, 2027, instead allow that deduction to the extent that those medical and dental expenses exceed 4% of federal adjusted gross income. Existing law requires any bill expanding an existing tax deduction to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. The bill would provide findings and declarations relating to the goals of the expansion of the deduction for medical and dental expenses. This bill would take effect immediately as a tax levy.

The Personal Income Tax Law and the Corporation Tax Law, in modified conformity to a credit allowed by federal income tax laws, allow a credit against taxes imposed by those laws for increasing research activities. In general, the amount of the credit under those laws is equal to 15% of the excess of the qualified research expenses, as defined, for the taxable year over the base amount, as defined. Additionally, the Corporation Tax Law, in modified conformity to that credit allowed by federal income tax laws, allows a credit of 24% of the basic research payments, as defined. This bill would, under both laws for each taxable year beginning on or after January 1, 2022, and before January 1, 2027, increase the amount of the credit to 20% of the excess of the qualified research expenses for the taxable year over the base amount. The bill would also, under the Corporation Tax Law for each taxable year beginning on or after January 1, 2022, and before January 1, 2027, increase the amount of the credit for basic research payments to 30%. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. The bill also would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.

Existing law authorizes the Department of Transportation and local authorities to designate certain highway lanes for the exclusive or preferential use of high-occupancy vehicles (HOVs) , requires the department or local authorities to place signage advising motorists of the rules governing the use of those lanes, and prohibits the use of those lanes by motorists other than in conformity with the posted rules. Under existing law, the driver of an authorized emergency vehicle is exempt from various provisions of the rules of the road as contained in the Vehicle Code if, among other things, the vehicle is being driven in response to an emergency call, the driver of the vehicle sounds a siren, and the vehicle displays a lighted red lamp visible from the front as a warning to other drivers and pedestrians. This bill would additionally permit an authorized emergency vehicle to operate on an HOV lane if specified conditions are met, including, among others, that the vehicle is being driven while responding to, or returning from, an urgent or emergency call and the driver of the vehicle determines that the use of the HOV lane will likely improve the arrival time of the authorized emergency vehicle and its delivery of essential public safety services. Existing law provides for the exemption of authorized emergency vehicles, as defined, from the payment of a toll or charge on a vehicular crossing, toll highway, or high-occupancy toll (HOT) lane and any related fines, when the authorized emergency vehicle is being driven under specified conditions, including that the vehicle displays public agency identification and is being driven while responding to, or returning from, an urgent or emergency call. Under existing law, an authorized emergency vehicle returning from being driven under those specified conditions is not exempt from a requirement to pay a toll or other charge imposed while traveling on a HOT lane. This bill would remove that restriction so that an authorized emergency vehicle returning from being driven under those specified conditions is exempt from a requirement to pay a toll or other charge while traveling on a HOT lane.

(1) Existing law establishes the California State University, under the administration of the Trustees of the California State University, the California Community Colleges, under the administration of the Board of Governors of the California Community Colleges, and the University of California, under the administration of the Regents of the University of California, as the segments of public postsecondary education in this state. This bill would require the trustees and the board of governors, and request the regents, to: (1) identify the students in their respective systems who, due to the COVID-19 pandemic, were obliged to stay away from the campuses at which they were enrolled during the 2019–20 and 2020–21 academic years; (2) ascertain the amounts of campus fees collected from each of the students identified under subdivision (a) , and calculate from those amounts of campus fees, the amounts from which the students received no value because of their enforced absence from campus and which should therefore be refunded to the students; and (3) submit the total amounts ascertained and calculated to the Department of Finance and the Joint Legislative Budget Committee. To the extent that the bill would impose new duties on community college districts with respect to identification of students and calculation of amounts to be refunded, it would constitute a state-mandated local program. The bill would appropriate an unspecified amount from the General Fund to the Controller for allocation for payment of refunds to students of the California State University, the California Community Colleges, and the University of California for campus fees overpaid due to campus closures in the 2019–20 and 2020–21 academic years due to the COVID-19 pandemic. (2) The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. (3) This bill would declare that it is to take effect immediately as an urgency statute.

Existing law requires the Department of Motor Vehicles to issue a driver's license to an applicant when the department determines that the applicant is lawfully entitled to a license. Existing law allows an in-person applicant for a driver's license or identification card to request the word "VETERAN" be printed on the face of the driver's license or identification card, subject to certain requirements, including, among others, verification of veteran status, as specified, and payment of a $5 fee, which the department is authorized to increase by regulation in an amount not to exceed $15, as specified. Existing law prohibits a fee from being charged for that request if made by (1) a person who has been determined to have a current income level that meets the eligibility requirements for specified assistance programs, or (2) a person who can verify their status as a homeless person, in accordance with specified provisions. This bill would direct the department to discontinue the fee for printing the word "VETERAN" on the face of a driver's licence or identification card by July 1, 2022, and would repeal that fee provision on January 1, 2023. The bill would also make technical and conforming changes.

The Personal Income Tax Law and the Corporation Tax Law allow various credits against the taxes imposed by those laws. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2022, and before January 1, 2023, to a taxpayer that is a business with a physical location in the state in an amount equal to the costs paid or incurred by the qualified taxpayer during the taxable year for the purchase of cleaning and sanitizing supplies used at business locations in the state to prevent the transmission of the novel coronavirus (COVID-19) . The bill would also include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.

Existing law regulates the wages, hours, and working conditions of any worker employed in any occupation, trade, or industry, whether compensation is measured by time, piece, or otherwise, except as specified. This bill would authorize an employee working from home or a remote location not at the physical location of the employer to receive legally required notices and postings electronically and sign or acknowledge certain documents electronically. The bill would also authorize an employee who works from home or a remote location to have any wages due at the time of separation of employment mailed to the employee using the address the employer has on file for the employee for sending notices. The bill would require the wages to be deemed paid on the date of mailing.

Existing law, the Manufactured Housing Act of 1980, requires the Department of Housing and Community Development to enforce various laws pertaining to the structural, fire safety, plumbing, heat-producing, or electrical systems and installations or equipment of a manufactured home, mobilehome, special purpose commercial coach, or commercial coach. The Manufactured Housing Act defines park trailer, also known as a recreational vehicle, as a trailer designed for human habitation for recreational or seasonal use only, that meets specified requirements, and imposes certain design and safety requirements on park trailers. The act requires a recreational vehicle that is offered for sale, sold, rented, or leased within the state to bear a label or an insignia indicating the manufacturer's compliance with specified standards. Under existing law, it is a misdemeanor for any person to knowingly remove or cause to be removed, among other prohibited acts, that label, insignia, or insignia of approval affixed on the recreational vehicle. This bill would redefine a park trailer as a trailer designed for human habitation for recreational, seasonal, or other use that meets specified requirements. By expanding the scope of a crime, the bill would impose a state-mandated local program. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.

Existing law, the California Emergency Services Act, establishes the Office of Emergency Services (Cal OES) within the office of the Governor, and requires Cal OES to update the State Emergency Plan on or before January 1, 2019, and requires Cal OES to update it every 5 years thereafter. This bill, instead, would require Cal OES to update the State Emergency Plan every three years commencing January 1, 2024.

Existing law gives control of the state park system to the Department of Parks and Recreation, and requires the Director of Parks and Recreation to promote and regulate the use of the state park system in a manner that conserves the scenery, natural and historic resources, and wildlife for the enjoyment of future generations. Existing law authorizes the department to collect fees, rents, and other returns for use of any state park system area, as provided. Existing law prohibits the department from collecting from any group of pupils in kindergarten or grades 1 to 12, inclusive, or their escorts, any fee, rental, or other return for use of any unit in the state park system when the group is visiting the area pursuant to a school outing or field trip under the direction of a school personnel, as provided. This bill would require the department to waive the day use entrance fees to a unit of the state park system for any child in the 4th grade, or the 4th grade equivalent, who holds a valid federally issued "Every Kid Outdoors" pass, as provided. The bill would require the department to post on its internet website information on how to obtain the federal "Every Kid Outdoors" pass, including a hyperlink to the federal program establishing the pass.